Section 162(m)

On December 20, 2019, the IRS issued proposed regulations under Section 162(m). This article from McGuireWoods summarizes the primary matters addressed under the proposed regs, including a helpful table of key areas.

This article by Morrison & Foerster summarizes the proposed Section 162(m) regs issued by the IRS in December 2019.

This article by PwC summarizes key issues in the IRS's proposed regs under Section 162(m).

This article provides a summary of the changes to Section 162(m) under the Tax Cuts and Jobs Act and a list of questions for compensation committees to consider.

Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m). While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate. This memorandum discusses some of the more significant changes and ways companies can address these and areas where the new rules present uncertainty.

As a means of raising revenue, the American Rescue Plan Act of 2021 will eventually expand the number of employees subject to Section 162(m) by five. Here’s what you need to know about this development.

What you need to know about the final Section 162(m) regulations issued recently by the IRS.

When public companies are acquired, so are their covered employees. Plus other fun facts relating to M&A in the proposed rules for Section 162(m).

Kick off the new year "in the know"!

Vital numbers to keep up to date at all times

Kick off the new year in the know!

Proposed regs under Section 162(m), issued by the IRS on December 20, 2019.

This notice provides initial guidance on the application of Section 162(m), as amended by the Tax Cuts and Jobs Act of 2017. The notice provides guidance as to covered employees under Section 162(m) and the grandfather provision of 162(m).

IRS guidance on whether the principal financial officer of a smaller reporting company, is a “covered employee” within the meaning of §162(m).